• § 1.1031(a)-1 - Property held for productive use in a trade or business or for investment
• § 1.1031(a)-2 - Additional rules for exchanges of personal property
• § 1.1031(b)-1 - Receipt of other property or money in tax-free exchange
• § 1.1031(b)-2 - Safe harbor for qualified intermediaries
• § 1.1031(c)-1 - Nonrecognition of loss
• § 1.1031(d)-1 - Property acquired upon a tax-free exchange
• § 1.1031(d)-2 - Treatment of assumption of liabilities
• § 1.1031(e)-1 - Exchanges of livestock of the different sexes
• § 1.1031(j)-1 - Exchanges of multiple properties
• § 1.1031(K)-1 - Treatment of deferred exchanges

Select Revenue Procedures and Private Letter Rulings

• Notice 2005-3 - Additional Relief for Like-Kind Exchanges for Which Deadlines May Be Postponed Under §§ 7508 and 7508A of the Internal Revenue Code

• Rev. Proc. 2000-37 Reverse Exchanges

  (File Size: 41.1 KiB)

• Rev. Proc. 2003-39 Programs of Repetitive Like-Kind Exchanges

  (File Size: 99.0 KiB)

• PLR 2002-36 Summary Use of "Virtual" Qualified Intermediaries

  (File Size: 102.5 KiB)

• IRS Letter Ruling 200912004

  (File Size: 16.7 KiB)

• Rev. Proc. 92-91 Tax Guidance Under the Air Emission Allowance Program Under Title VI of the Clean Air Act Amendments of 1990

  (File Size: 20.6 KiB)

• Rev. Proc. 2010-14 Safe Harbor for Certain Like-Kind Exchanges Involving QI Defaults

  (File Size: 94.4 KiB)

Select IRS Forms and Publications

• Form 8824 (2005) Like-Kind Exchanges
• Publication 544 (2005) Sales and Other Dispositions of Assets
• Publication 946 (2005) How To Depreciate Property

State Regulations & Resources

• Maine Public Law 61: Regulation of Exchange Accommodators

  (File Size: 37.1 KiB)

• California SB 1007: Qualified Intermediary Regulation

  (File Size: 24.1 KiB)

• Colorado HB1254 - Exchange Facilitator Legislation

  (File Size: 44.2 KiB)

• Idaho Escrow Act Policy Statement

  (File Size: 248.0 KiB)

• Nevada Exchange Facilitator Code

  (File Size: 143.0 KiB)

• Washington Qualified Intermediary Regulation

  (File Size: 46.4 KiB)

• Accruit: Idaho Escrow Agency License

  (File Size: 393.4 KiB)